Import for Mugs Cups and Saucers

Detailed Import Procedure for Mugs, Cups, and Saucers into Vietnam

Importing products such as mugs, cups, and saucers into Vietnam requires businesses to comply with several legal regulations and quality checks. Given that these products come into direct contact with food, ensuring food safety is critical. Below is a detailed process, from HS code classification, customs declaration to product quality inspection and import taxes.

1. HS Code Classification and Tax Determination

The HS code is crucial in determining import tax rates and customs procedures. Depending on the material of the product, different HS codes and tax rates apply. For example:

• Porcelain mugs and cups: HS Code 69111000, import duty 35%, VAT 8%.
• Glass mugs and cups: HS Code 70139900, import duty 15%, VAT 8%.
• Plastic mugs and cups: HS Code 39241000, import duty 10%, VAT 8%.

Moreover, if there is a Certificate of Origin (C/O) from countries with trade agreements with Vietnam, such as China, ASEAN, Korea, or Japan, the import duty can be reduced from 0% to 5%​

2. Regulatory Compliance and Food Safety Testing

Mugs, cups, and saucers fall under products that come into direct contact with food, and therefore must comply with the Food Safety Law (Decree 15/2018/NĐ-CP). The regulatory compliance process involves the following steps:

• Product testing: Before official import, a product sample must be tested for food safety indicators at labs accredited by the Ministry of Health, such as Vinacontrol or Quatest 3. Testing typically takes 10-20 days.
• Prepare compliance declaration documents: Documents include:
  • Product details (name, place of production, ingredients, labeling).
  • Testing results from a laboratory within the last 12 months.
  • Food safety standard certificates (HACCP, ISO 22000).
  • A quality control and periodic monitoring plan.

Once completed, businesses must submit these documents to the Ministry of Health for regulatory approval​

3. Preparing and Submitting Customs Documents

Once the shipment arrives at the port, businesses need to proceed with customs clearance as follows:

• Prepare customs documents:
  • Customs declaration form: Submitted through the VNACCS/VCIS electronic system.
  • Commercial invoice.
  • Bill of Lading.
  • Certificate of Origin (C/O) if available.
  • Certificate of quality and food safety after testing​
• Submit customs declaration: Once all necessary documents are ready, the customs declaration is submitted electronically. If valid, the shipment may undergo physical inspection or be automatically cleared.

4. Import Duty and VAT

The import duty and value-added tax (VAT) for mugs, cups, and saucers depend on the material:

• Porcelain mugs and cups: 35% import duty, 8% VAT.
• Glass mugs and cups: 15% import duty, 8% VAT.
• Plastic mugs and cups: 10% import duty, 8% VAT.

If there is a Certificate of Origin (C/O) from countries with free trade agreements with Vietnam, the import duty may be significantly reduced. For instance, with a C/O form E (ASEAN), the import duty may be as low as 0%​

5. Inspection and Handling of Legal Issues

Throughout the import process, businesses must strictly adhere to the regulations of the Ministry of Health and customs on food safety and product quality. If issues arise related to product quality inspection or customs documents, businesses should coordinate with the relevant authorities for prompt resolution.

These products may also be subject to Circular 38/2015/TT-BTC on product quality management and inspection before clearance​

6. Legal Provisions to Consider

Legal regulations regarding the importation of mugs, cups, and saucers may change over time. Therefore, businesses need to stay updated with new government decrees and circulars from relevant ministries such as the Ministry of Industry and Trade and the Ministry of Health. Key legal documents to note include:

• Decree 15/2018/NĐ-CP: Detailing the implementation of the Food Safety Law.
• Circular 38/2015/TT-BTC: Concerning customs procedures and product quality management for imports

Importing mugs, cups, and saucers into Vietnam involves strict adherence to food safety, quality control, and customs regulations. By understanding the legal requirements and procedures, businesses can save time, costs, and avoid risks during the importation process.

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